NTF. NO.02/2004-ST, DT. 05/02/2004
- Document type
- Notification
- Reference no.
- F
- Dated
- Category
- ST Notifications 2004
Exempts taxable service (other than service in relation to a package tour) provided by a tour operator from so much of the service tax leviable on such operator, as is in excess of the amount of service tax calculated on ten per cent
NTF. NO.02/2004-ST, DT. 05/02/2004
Exempts taxable service (other than service in relation to a package tour) provided by a tour operator from so much of the service tax leviable on such operator, as is in excess of the amount of service tax calculated on forty per cent.
(In above para words "ten per cent" has been substituted vide NTF. NO. 08/2004-ST, DT. 09/07/2004)
Provided that the said exemption shall not apply in such cases where
-
(i) credit of duty paid on inputs or capital goods has been taken under the provisions of the Cenvat Credit Rules, 2004; or
(ii) such tour operator has availed the benefit under the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2003-Service Tax, dated the 20th June, 2003 [G.S.R. 503 (E), dated the 20th June, 2003].
Explanation: For the purposes of this notification, the expression package tour means a tour in which the provisions for transportation and accommodation for stay of the person undertaking the tour has been afforded by the tour operator.
[F.No.354/16/2004-TRU]
(G.S.Karki)
Under Secretary to the Government of India